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90_SB1270
40 ILCS 5/4-106 from Ch. 108 1/2, par. 4-106
40 ILCS 5/4-107 from Ch. 108 1/2, par. 4-107
40 ILCS 5/4-118 from Ch. 108 1/2, par. 4-118
40 ILCS 5/15-106 from Ch. 108 1/2, par. 15-106
40 ILCS 5/15-107 from Ch. 108 1/2, par. 15-107
40 ILCS 5/15-136 from Ch. 108 1/2, par. 15-136
40 ILCS 5/15-154 from Ch. 108 1/2, par. 15-154
40 ILCS 5/15-155 from Ch. 108 1/2, par. 15-155
40 ILCS 5/15-157 from Ch. 108 1/2, par. 15-157
40 ILCS 5/15-158.2
40 ILCS 5/15-181 from Ch. 108 1/2, par. 15-181
30 ILCS 805/8.22 new
Amends the Illinois Pension Code. Provides that upon
elimination of the University of Illinois Fire Department,
its firefighters may continue to participate in the State
Universities Retirement System and earn firefighter service
credit so long as they are continuously employed (i) in any
capacity by the University of Illinois or (ii) as
firefighters by the City of Champaign or the City of Urbana,
in which case the city is obligated to make employer
contributions to the System. Amends the State Mandates Act
to require implementation without reimbursement. Effective
immediately.
LRB9008486EGfg
LRB9008486EGfg
1 AN ACT to amend certain Acts in relation to pensions.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Illinois Pension Code is amended by
5 changing Sections 4-106, 4-107, 4-118, 15-106, 15-107,
6 15-136, 15-154, 15-155, 15-157, 15-158.2, and 15-181 as
7 follows:
8 (40 ILCS 5/4-106) (from Ch. 108 1/2, par. 4-106)
9 Sec. 4-106. Firefighter, firefighters. "Firefighter,
10 firefighters":
11 (a) In municipalities which have adopted Division 1 of
12 Article 10 of the Illinois Municipal Code, any person
13 employed in the municipality's fire service as a firefighter,
14 fire engineer, marine engineer, fire pilot, bomb technician
15 or scuba diver; and in any of these positions where such
16 person's duties also include those of a firefighter as
17 classified by the Civil Service Commission of that city, and
18 whose duty is to participate in the work of controlling and
19 extinguishing fires at the location of any such fires.; and
20 (b) In municipalities which are subject to Division 2.1
21 of Article 10 of the Illinois Municipal Code, any person
22 employed by a city in its fire service as a firefighter, fire
23 engineer, marine engineer, fire pilot, bomb technician, or
24 scuba diver; and, in any of these positions whose duties also
25 include those of a firefighter and are certified in the same
26 manner as a firefighter in that city.; and
27 (c) In municipalities which are subject to neither
28 Division 1 nor Division 2.1 of Article 10 of the Illinois
29 Municipal Code, any person who would have been included as a
30 firefighter under sub-paragraph (a) or (b) above except that
31 he served as a de facto and not as a de jure firefighter.
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1 (d) Notwithstanding the other provisions of this
2 Section, "firefighter" does not include any person who is
3 actively participating in the State Universities Retirement
4 System under subsection (h) of Section 15-107 with respect to
5 the employment for which he or she is a participating
6 employee in that System.
7 (e) This amendatory Act of 1977 does not affect persons
8 covered by this Article prior to September 22, 1977.
9 (Source: P.A. 83-1440.)
10 (40 ILCS 5/4-107) (from Ch. 108 1/2, par. 4-107)
11 Sec. 4-107. Qualifications.
12 (a) A firefighter who has not contributed to the fund
13 during the entire period of service, to be entitled to the
14 benefits of this Article, must contribute to the fund the
15 amount he or she would have paid had deductions been made
16 from his or her salary during the entire period of his or her
17 creditable service.
18 (b) Any person appointed as a firefighter in a
19 municipality shall, within 3 months after receiving his or
20 her first appointment and within 3 months after any
21 reappointment make written application to the board to come
22 under the provisions of this Article.
23 (c) A person otherwise qualified to participate who was
24 excluded from participation by reason of the age or fitness
25 requirements removed by this amendatory Act of 1995 may elect
26 to participate by making a written application to the Board
27 before July 1, 1996. Persons so electing shall begin
28 participation on the first day of the month following the
29 month in which the application is received by the Board.
30 These persons may also elect to establish creditable service
31 for periods of employment as a firefighter during which they
32 did not participate by paying into the pension fund, before
33 January 1, 1997, the amount that the person would have
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1 contributed had deductions from salary been made for this
2 purpose at the time the service was rendered, together with
3 interest thereon at 6% per annum, compounded annually, from
4 the time the service was rendered until the date of payment.
5 (d) A person described in subsection (h) of Section
6 15-107 shall not participate in any pension fund established
7 under this Article with respect to employment for which he or
8 she is a participating employee in the State Universities
9 Retirement System.
10 (Source: P.A. 89-52, eff. 6-30-95.)
11 (40 ILCS 5/4-118) (from Ch. 108 1/2, par. 4-118)
12 Sec. 4-118. Financing.
13 (a) The city council or the board of trustees of the
14 municipality shall annually levy a tax upon all the taxable
15 property of the municipality at the rate on the dollar which
16 will produce an amount which, when added to the deductions
17 from the salaries or wages of firefighters and revenues
18 available from other sources, will equal a sum sufficient to
19 meet the annual actuarial requirements of the pension fund,
20 as determined by an enrolled actuary employed by the Illinois
21 Department of Insurance or by an enrolled actuary retained by
22 the pension fund or municipality. For the purposes of this
23 Section, the annual actuarial requirements of the pension
24 fund are equal to (1) the normal cost of the pension fund, or
25 17.5% of the salaries and wages to be paid to firefighters
26 for the year involved, whichever is greater, plus (2) the
27 annual amount necessary to amortize the fund's unfunded
28 accrued liabilities over a period of 40 years from July 1,
29 1993, as annually updated and determined by an enrolled
30 actuary employed by the Illinois Department of Insurance or
31 by an enrolled actuary retained by the pension fund or the
32 municipality. The amount to be applied towards the
33 amortization of the unfunded accrued liability in any year
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1 shall not be less than the annual amount required to amortize
2 the unfunded accrued liability, including interest, as a
3 level percentage of payroll over the number of years
4 remaining in the 40 year amortization period.
5 (b) The tax shall be levied and collected in the same
6 manner as the general taxes of the municipality, and shall be
7 in addition to all other taxes now or hereafter authorized to
8 be levied upon all property within the municipality, and in
9 addition to the amount authorized to be levied for general
10 purposes, under Section 8-3-1 of the Illinois Municipal Code
11 or under Section 14 of the Fire Protection District Act. The
12 tax shall be forwarded directly to the treasurer of the board
13 within 30 business days of receipt by the municipality (or,
14 in the case of amounts added to the tax levy under subsection
15 (f), used by the municipality to pay the employer
16 contributions required under subsection (b-1) of Section
17 15-155 of this Code).
18 (c) The board shall make available to the membership and
19 the general public for inspection and copying at reasonable
20 times the most recent Actuarial Valuation Balance Sheet and
21 Tax Levy Requirement issued to the fund by the Department of
22 Insurance.
23 (d) The firefighters' pension fund shall consist of the
24 following moneys which shall be set apart by the treasurer of
25 the municipality: (1) all moneys derived from the taxes
26 levied hereunder; (2) contributions by firefighters as
27 provided under Section 4-118.1; (3) all rewards in money,
28 fees, gifts, and emoluments that may be paid or given for or
29 on account of extraordinary service by the fire department or
30 any member thereof, except when allowed to be retained by
31 competitive awards; and (4) any money, real estate or
32 personal property received by the board.
33 (e) For the purposes of this Section, "enrolled actuary"
34 means an actuary: (1) who is a member of the Society of
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1 Actuaries or the American Academy of Actuaries; and (2) who
2 is enrolled under Subtitle C of Title III of the Employee
3 Retirement Income Security Act of 1974, or who has been
4 engaged in providing actuarial services to one or more public
5 retirement systems for a period of at least 3 years as of
6 July 1, 1983.
7 (f) The corporate authorities of a municipality that
8 employs a person who is described in subdivision (d) of
9 Section 4-106 may add to the tax levy otherwise provided for
10 in this Section an amount equal to the projected cost of the
11 employer contributions required to be paid by the
12 municipality to the State Universities Retirement System
13 under subsection (b-1) of Section 15-155 of this Code.
14 (Source: P.A. 87-1265.)
15 (40 ILCS 5/15-106) (from Ch. 108 1/2, par. 15-106)
16 Sec. 15-106. Employer. "Employer": The University of
17 Illinois, Southern Illinois University, Chicago State
18 University, Eastern Illinois University, Governors State
19 University, Illinois State University, Northeastern Illinois
20 University, Northern Illinois University, Western Illinois
21 University, the State Board of Higher Education, the Illinois
22 Mathematics and Science Academy, the State Geological Survey
23 Division of the Department of Natural Resources, the State
24 Natural History Survey Division of the Department of Natural
25 Resources, the State Water Survey Division of the Department
26 of Natural Resources, the Waste Management and Research
27 Center of the Department of Natural Resources, the University
28 Civil Service Merit Board, the Board of Trustees of the State
29 Universities Retirement System, the Illinois Community
30 College Board, State Community College of East St. Louis,
31 community college boards, any association of community
32 college boards organized under Section 3-55 of the Public
33 Community College Act, the Board of Examiners established
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1 under the Illinois Public Accounting Act, and, only during
2 the period for which employer contributions required under
3 Section 15-155 are paid, the following organizations: the
4 alumni associations, the foundations and the athletic
5 associations which are affiliated with the universities and
6 colleges included in this Section as employers. A department
7 as defined in Section 14-103.04 is an employer for any person
8 appointed by the Governor under the Civil Administrative Code
9 of Illinois who is a participating employee as defined in
10 Section 15-109. The cities of Champaign and Urbana shall be
11 considered employers, but only during the period for which
12 contributions are required to be made under subsection (b-1)
13 of Section 15-155 and only with respect to individuals
14 described in subsection (h) of Section 15-107.
15 (Source: P.A. 89-4, eff. 1-1-96; 89-445, eff. 2-7-96; 90-490,
16 eff. 8-17-97; 90-511, eff. 8-22-97; revised 11-17-97.)
17 (40 ILCS 5/15-107) (from Ch. 108 1/2, par. 15-107)
18 Sec. 15-107. Employee.
19 (a) "Employee" means any member of the educational,
20 administrative, secretarial, clerical, mechanical, labor or
21 other staff of an employer whose employment is permanent and
22 continuous or who is employed in a position in which services
23 are expected to be rendered on a continuous basis for at
24 least 4 months or one academic term, whichever is less, who
25 (A) receives payment for personal services on a warrant
26 issued pursuant to a payroll voucher certified by an employer
27 and drawn by the State Comptroller upon the State Treasurer
28 or by an employer upon trust, federal or other funds, or (B)
29 is on a leave of absence without pay. Employment which is
30 irregular, intermittent or temporary shall not be considered
31 continuous for purposes of this paragraph.
32 However, a person is not an "employee" if he or she:
33 (1) is a student enrolled in and regularly
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1 attending classes in a college or university which is an
2 employer, and is employed on a temporary basis at less
3 than full time;
4 (2) is currently receiving a retirement annuity or
5 a disability retirement annuity under Section 15-153.2
6 from this System;
7 (3) is on a military leave of absence;
8 (4) is eligible to participate in the Federal Civil
9 Service Retirement System and is currently making
10 contributions to that system based upon earnings paid by
11 an employer;
12 (5) is on leave of absence without pay for more
13 than 60 days immediately following termination of
14 disability benefits under this Article;
15 (6) is hired after June 30, 1979 as a public
16 service employment program participant under the Federal
17 Comprehensive Employment and Training Act and receives
18 earnings in whole or in part from funds provided under
19 that Act;
20 (7) is employed on or after July 1, 1991 to perform
21 services that are excluded by subdivision (a)(7)(f) or
22 (a)(19) of Section 210 of the federal Social Security Act
23 from the definition of employment given in that Section
24 (42 U.S.C. 410); or
25 (8) participates in an optional program for
26 part-time workers under Section 15-158.1.
27 (b) Any employer may, by filing a written notice with
28 the board, exclude from the definition of "employee" all
29 persons employed pursuant to a federally funded contract
30 entered into after July 1, 1982 with a federal military
31 department in a program providing training in military
32 courses to federal military personnel on a military site
33 owned by the United States Government, if this exclusion is
34 not prohibited by the federally funded contract or federal
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1 laws or rules governing the administration of the contract.
2 (c) Any person appointed by the Governor under the Civil
3 Administrative Code of the State is an employee, if he or she
4 is a participant in this system on the effective date of the
5 appointment.
6 (d) A participant on lay-off status under civil service
7 rules is considered an employee for not more than 120 days
8 from the date of the lay-off.
9 (e) A participant is considered an employee during (1)
10 the first 60 days of disability leave, (2) the period, not to
11 exceed one year, in which his or her eligibility for
12 disability benefits is being considered by the board or
13 reviewed by the courts, and (3) the period he or she receives
14 disability benefits under the provisions of Section 15-152,
15 workers' compensation or occupational disease benefits, or
16 disability income under an insurance contract financed wholly
17 or partially by the employer.
18 (f) Absences without pay, other than formal leaves of
19 absence, of less than 30 calendar days, are not considered as
20 an interruption of a person's status as an employee. If such
21 absences during any period of 12 months exceed 30 work days,
22 the employee status of the person is considered as
23 interrupted as of the 31st work day.
24 (g) A staff member whose employment contract requires
25 services during an academic term is to be considered an
26 employee during the summer and other vacation periods, unless
27 he or she declines an employment contract for the succeeding
28 academic term or his or her employment status is otherwise
29 terminated, and he or she receives no earnings during these
30 periods.
31 (h) An individual who was a participating employee
32 employed in the fire department of the University of
33 Illinois's Champaign-Urbana campus immediately prior to the
34 elimination of that fire department and who immediately after
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1 the elimination of that fire department became employed by
2 the fire department of the City of Urbana or the City of
3 Champaign shall continue to be considered as an employee for
4 purposes of this Article for so long as the individual
5 remains employed as a firefighter by the City of Urbana or
6 the City of Champaign. The individual shall cease to be
7 considered an employee under this subsection (h) upon the
8 first termination of the individual's employment as a
9 firefighter by the City of Urbana or the City of Champaign.
10 (Source: P.A. 89-430, eff. 12-15-95; 90-448, eff. 8-16-97.)
11 (40 ILCS 5/15-136) (from Ch. 108 1/2, par. 15-136)
12 Sec. 15-136. Retirement annuities - Amount.
13 (a) The amount of the retirement annuity shall be
14 determined by whichever of the following rules is applicable
15 and provides the largest annuity:
16 Rule 1: The retirement annuity shall be 1.67% of final
17 rate of earnings for each of the first 10 years of service,
18 1.90% for each of the next 10 years of service, 2.10% for
19 each year of service in excess of 20 but not exceeding 30,
20 and 2.30% for each year in excess of 30; or for persons who
21 retire on or after January 1, 1998, 2.2% of the final rate of
22 earnings for each year of service. However, except that the
23 annuity for those persons having made an election under
24 Section 15-154(a-1) shall be calculated and payable under the
25 portable retirement benefit program pursuant to the
26 provisions of Section 15-136.4.
27 Rule 2: The retirement annuity shall be the sum of the
28 following, determined from amounts credited to the
29 participant in accordance with the actuarial tables and the
30 prescribed rate of interest in effect at the time the
31 retirement annuity begins:
32 (i) The normal annuity which can be provided on an
33 actuarially equivalent basis, by the accumulated normal
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1 contributions as of the date the annuity begins; and
2 (ii) an annuity from employer contributions of an
3 amount which can be provided on an actuarially equivalent
4 basis from the accumulated normal contributions made by
5 the participant under Section 15-113.6 and Section
6 15-113.7 plus 1.4 times all other accumulated normal
7 contributions made by the participant, except that the
8 annuity for those persons having made an election under
9 Section 15-154(a-1) shall be calculated and payable under
10 the portable retirement benefit program pursuant to the
11 provisions of Section 15-136.4.
12 Rule 3: The retirement annuity of a participant who is
13 employed at least one-half time during the period on which
14 his or her final rate of earnings is based, shall be equal to
15 the participant's years of service not to exceed 30,
16 multiplied by (1) $96 if the participant's final rate of
17 earnings is less than $3,500, (2) $108 if the final rate of
18 earnings is at least $3,500 but less than $4,500, (3) $120 if
19 the final rate of earnings is at least $4,500 but less than
20 $5,500, (4) $132 if the final rate of earnings is at least
21 $5,500 but less than $6,500, (5) $144 if the final rate of
22 earnings is at least $6,500 but less than $7,500, (6) $156 if
23 the final rate of earnings is at least $7,500 but less than
24 $8,500, (7) $168 if the final rate of earnings is at least
25 $8,500 but less than $9,500, and (8) $180 if the final rate
26 of earnings is $9,500 or more, except that the annuity for
27 those persons having made an election under Section
28 15-154(a-1) shall be calculated and payable under the
29 portable retirement benefit program pursuant to the
30 provisions of Section 15-136.4.
31 Rule 4: A participant who is at least age 50 and has 25
32 or more years of service as a police officer or firefighter,
33 and a participant who is age 55 or over and has at least 20
34 but less than 25 years of service as a police officer or
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1 firefighter, shall be entitled to a retirement annuity of
2 2 1/4% of the final rate of earnings for each of the first 10
3 years of service as a police officer or firefighter, 2 1/2%
4 for each of the next 10 years of service as a police officer
5 or firefighter, and 2 3/4% for each year of service as a
6 police officer or firefighter in excess of 20, except that
7 the annuity for those persons having made an election under
8 Section 15-154(a-1) shall be calculated and payable under the
9 portable retirement benefit program pursuant to the
10 provisions of Section 15-136.4. The retirement annuity for
11 all other service shall be computed under Rule 1, payable
12 under the portable retirement benefit program pursuant to the
13 provisions of Section 15-136.4, if applicable.
14 For purposes of this Rule 4, a participant's service as a
15 firefighter shall also include the following:
16 (i) service that is performed while the person is
17 an employee under subsection (h) of Section 15-107; and
18 (ii) in the case of an individual who was a
19 participating employee employed in the fire department of
20 the University of Illinois's Champaign-Urbana campus
21 immediately prior to the elimination of that fire
22 department and who immediately after the elimination of
23 that fire department transferred to another job with the
24 University of Illinois, service performed as an employee
25 of the University of Illinois in a position other than
26 police officer or firefighter, from the date of that
27 transfer until the employee's next termination of service
28 with the University of Illinois.
29 (b) The retirement annuity provided under Rules 1 and 3
30 above shall be reduced by 1/2 of 1% for each month the
31 participant is under age 60 at the time of retirement.
32 However, this reduction shall not apply in the following
33 cases:
34 (1) For a disabled participant whose disability
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1 benefits have been discontinued because he or she has
2 exhausted eligibility for disability benefits under
3 clause (6) of Section 15-152;
4 (2) For a participant who has at least the number
5 of years of service required to retire at any age under
6 subsection (a) of Section 15-135; or
7 (3) For that portion of a retirement annuity which
8 has been provided on account of service of the
9 participant during periods when he or she performed the
10 duties of a police officer or firefighter, if these
11 duties were performed for at least 5 years immediately
12 preceding the date the retirement annuity is to begin.
13 (c) The maximum retirement annuity provided under Rules
14 1, 2, and 4 shall be the lesser of (1) the annual limit of
15 benefits as specified in Section 415 of the Internal Revenue
16 Code of 1986, as such Section may be amended from time to
17 time and as such benefit limits shall be adjusted by the
18 Commissioner of Internal Revenue, and (2) 80% of final rate
19 of earnings.
20 (d) An annuitant whose status as an employee terminates
21 after August 14, 1969 shall receive automatic increases in
22 his or her retirement annuity as follows:
23 Effective January 1 immediately following the date the
24 retirement annuity begins, the annuitant shall receive an
25 increase in his or her monthly retirement annuity of 0.125%
26 of the monthly retirement annuity provided under Rule 1, Rule
27 2, Rule 3, or Rule 4, contained in this Section, multiplied
28 by the number of full months which elapsed from the date the
29 retirement annuity payments began to January 1, 1972, plus
30 0.1667% of such annuity, multiplied by the number of full
31 months which elapsed from January 1, 1972, or the date the
32 retirement annuity payments began, whichever is later, to
33 January 1, 1978, plus 0.25% of such annuity multiplied by the
34 number of full months which elapsed from January 1, 1978, or
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1 the date the retirement annuity payments began, whichever is
2 later, to the effective date of the increase.
3 The annuitant shall receive an increase in his or her
4 monthly retirement annuity on each January 1 thereafter
5 during the annuitant's life of 3% of the monthly annuity
6 provided under Rule 1, Rule 2, Rule 3, or Rule 4 contained in
7 this Section. The change made under this subsection by P.A.
8 81-970 is effective January 1, 1980 and applies to each
9 annuitant whose status as an employee terminates before or
10 after that date.
11 Beginning January 1, 1990, all automatic annual increases
12 payable under this Section shall be calculated as a
13 percentage of the total annuity payable at the time of the
14 increase, including all increases previously granted under
15 this Article.
16 The change made in this subsection by P.A. 85-1008 is
17 effective January 26, 1988, and is applicable without regard
18 to whether status as an employee terminated before that date.
19 (e) If, on January 1, 1987, or the date the retirement
20 annuity payment period begins, whichever is later, the sum of
21 the retirement annuity provided under Rule 1 or Rule 2 of
22 this Section and the automatic annual increases provided
23 under the preceding subsection or Section 15-136.1, amounts
24 to less than the retirement annuity which would be provided
25 by Rule 3, the retirement annuity shall be increased as of
26 January 1, 1987, or the date the retirement annuity payment
27 period begins, whichever is later, to the amount which would
28 be provided by Rule 3 of this Section. Such increased amount
29 shall be considered as the retirement annuity in determining
30 benefits provided under other Sections of this Article. This
31 paragraph applies without regard to whether status as an
32 employee terminated before the effective date of this
33 amendatory Act of 1987, provided that the annuitant was
34 employed at least one-half time during the period on which
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1 the final rate of earnings was based.
2 (f) A participant is entitled to such additional annuity
3 as may be provided on an actuarially equivalent basis, by any
4 accumulated additional contributions to his or her credit.
5 However, the additional contributions made by the participant
6 toward the automatic increases in annuity provided under this
7 Section shall not be taken into account in determining the
8 amount of such additional annuity.
9 (g) If, (1) by law, a function of a governmental unit,
10 as defined by Section 20-107 of this Code, is transferred in
11 whole or in part to an employer, and (2) a participant
12 transfers employment from such governmental unit to such
13 employer within 6 months after the transfer of the function,
14 and (3) the sum of (A) the annuity payable to the participant
15 under Rule 1, 2, or 3 of this Section (B) all proportional
16 annuities payable to the participant by all other retirement
17 systems covered by Article 20, and (C) the initial primary
18 insurance amount to which the participant is entitled under
19 the Social Security Act, is less than the retirement annuity
20 which would have been payable if all of the participant's
21 pension credits validated under Section 20-109 had been
22 validated under this system, a supplemental annuity equal to
23 the difference in such amounts shall be payable to the
24 participant.
25 (h) On January 1, 1981, an annuitant who was receiving a
26 retirement annuity on or before January 1, 1971 shall have
27 his or her retirement annuity then being paid increased $1
28 per month for each year of creditable service. On January 1,
29 1982, an annuitant whose retirement annuity began on or
30 before January 1, 1977, shall have his or her retirement
31 annuity then being paid increased $1 per month for each year
32 of creditable service.
33 (i) On January 1, 1987, any annuitant whose retirement
34 annuity began on or before January 1, 1977, shall have the
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1 monthly retirement annuity increased by an amount equal to 8¢
2 per year of creditable service times the number of years that
3 have elapsed since the annuity began.
4 (Source: P.A. 90-14, eff. 7-1-97; 90-65, eff. 7-7-97; 90-448,
5 eff. 8-16-97; revised 8-21-97.)
6 (40 ILCS 5/15-154) (from Ch. 108 1/2, par. 15-154)
7 Sec. 15-154. Refunds.
8 (a) A participant whose status as an employee is
9 terminated, regardless of cause, or who has been on lay off
10 status for more than 120 days, and who is not on leave of
11 absence, is entitled to a refund of contributions upon
12 application; except that not more than one such refund
13 application may be made during any academic year.
14 Except as set forth in subsections (a-1) and (a-2), the
15 refund shall be the sum of the accumulated normal, additional
16 and survivors insurance contributions, less the amount of
17 interest credited on these contributions each year in excess
18 of 4 1/2% of the amount on which interest was calculated.
19 (a-1) Every person who becomes an eligible employee as
20 described in Section 15-158.2 a participating employee after
21 the date on which his or her employer first offers an
22 optional retirement program under Section 15-158.2 may elect
23 within 60 days of becoming a participant to have any refund
24 calculated pursuant to subsection (a-2) by forgoing all
25 survivors insurance benefits to which the person's survivors
26 would otherwise be entitled under this Article. This
27 election is irrevocable and may be made by filing an election
28 with the system on such form as the Executive Director shall
29 prescribe.
30 Each person who is an eligible employee as described in
31 Section 15-158.2 a participating employee on the date on
32 which his or her employer first offers an optional retirement
33 program under Section 15-158.2 shall have a one-time option
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1 to elect to have his or her refund calculated pursuant to
2 subsection (a-2), by forgoing all survivors insurance
3 benefits to which the person's survivors would otherwise be
4 entitled under this Article. The election will not be
5 effective until one year after the election is filed with the
6 system. This election is irrevocable and may be made by
7 filing an election with the system, on such form as the
8 Executive Director shall prescribe, within one year after the
9 date on which his or her employer first offers an optional
10 retirement program under Section 15-158.2.
11 A person may make the one-time irrevocable election
12 authorized under this Section or the election authorized
13 under Section 15-158.2(g), but may not make both elections.
14 Any person interested in electing the portable retirement
15 benefit program provided under this Section and Section
16 15-136.4 must be given a consultation with the State
17 Universities Retirement System before making that election.
18 (a-2) The refund elected under subsection (a-1) shall be
19 the sum of the participant's accumulated normal and
20 additional contributions, as defined in Sections 15-116 and
21 15-117. If the participant terminates with 5 or more years
22 of service for employment as defined in Section 15-113.1, he
23 or she shall also be entitled to a refund of employer
24 contributions in an amount equal to the sum of the
25 accumulated normal and additional contributions, as defined
26 in Sections 15-116 and 15-117.
27 (b) Upon acceptance of a refund, the participant
28 forfeits all accrued rights and credits in the System, and if
29 subsequently reemployed, the participant shall be considered
30 a new employee subject to all the qualifying conditions for
31 participation and eligibility for benefits applicable to new
32 employees. If such person again becomes a participating
33 employee and continues as such for 2 years, or is employed by
34 an employer and participates for at least 2 years in the
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1 Federal Civil Service Retirement System, all such rights,
2 credits, and previous status as a participant shall be
3 restored upon repayment of the amount of the refund, together
4 with compound interest thereon from the date the refund was
5 received to the date of repayment at the rate of 6% per annum
6 through August 31, 1982, and at the effective rates after
7 that date.
8 (c) If a participant has made survivors insurance
9 contributions, but has no survivors insurance beneficiary
10 upon retirement, he or she shall be entitled to a refund of
11 the accumulated survivors insurance contributions, or to an
12 additional annuity the value of which is equal to the
13 accumulated survivors insurance contributions.
14 (d) A participant, upon application, is entitled to a
15 refund of his or her accumulated additional contributions
16 except those covering the cost of the annual increase in the
17 retirement annuity provided under Section 15-136. Upon the
18 acceptance of such a refund of accumulated additional
19 contributions, the participant forfeits all rights and
20 credits which may have accrued because of such contributions.
21 (e) A participant who terminates his or her employee
22 status and elects to waive service credit under Section
23 15-154.2, is entitled to a refund of the accumulated normal,
24 additional and survivors insurance contributions, if any,
25 which were credited the participant for this service, or to
26 an additional annuity the value of which is equal to the
27 accumulated normal, additional and survivors insurance
28 contributions, if any; except that not more than one such
29 refund application may be made during any academic year. Upon
30 acceptance of this refund, the participant forfeits all
31 rights and credits accrued because of this service.
32 (f) If a police officer or firefighter receives a
33 retirement annuity under Rule 1, 2, or 3 of Section 15-136,
34 he or she shall be entitled at retirement to a refund of the
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1 difference between his or her accumulated normal
2 contributions and the normal contributions which would have
3 accumulated had such person filed a waiver of the retirement
4 formula provided by Rule 4 of Section 15-136.
5 (g) If, at the time of retirement, a participant would
6 be entitled to a retirement annuity under Rule 1, 2, 3 or 4
7 of Section 15-136 that exceeds the maximum specified in
8 clause (1) of subsection (c) of Section 15-136, he or she
9 shall be entitled to a refund of the employee contributions,
10 if any, paid under Section 15-157 after the date upon which
11 continuance of such contributions would have otherwise caused
12 the retirement annuity to exceed this maximum, plus compound
13 interest at the effective rates.
14 (Source: P.A. 90-448, eff. 8-16-97.)
15 (40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
16 Sec. 15-155. Employer contributions.
17 (a) The State of Illinois shall make contributions by
18 appropriations of amounts which, together with the other
19 employer contributions from trust, federal, and other funds,
20 employee contributions, income from investments, and other
21 income of this System, will be sufficient to meet the cost of
22 maintaining and administering the System on a 90% funded
23 basis in accordance with actuarial recommendations.
24 The Board shall determine the amount of State
25 contributions required for each fiscal year on the basis of
26 the actuarial tables and other assumptions adopted by the
27 Board and the recommendations of the actuary, using the
28 formula in subsection (a-1).
29 (a-1) For State fiscal years 2011 through 2045, the
30 minimum contribution to the System to be made by the State
31 for each fiscal year shall be an amount determined by the
32 System to be sufficient to bring the total assets of the
33 System up to 90% of the total actuarial liabilities of the
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1 System by the end of State fiscal year 2045. In making these
2 determinations, the required State contribution shall be
3 calculated each year as a level percentage of payroll over
4 the years remaining to and including fiscal year 2045 and
5 shall be determined under the projected unit credit actuarial
6 cost method.
7 For State fiscal years 1996 through 2010, the State
8 contribution to the System, as a percentage of the applicable
9 employee payroll, shall be increased in equal annual
10 increments so that by State fiscal year 2011, the State is
11 contributing at the rate required under this Section.
12 Beginning in State fiscal year 2046, the minimum State
13 contribution for each fiscal year shall be the amount needed
14 to maintain the total assets of the System at 90% of the
15 total actuarial liabilities of the System.
16 (b) If an employee is paid from trust or federal funds,
17 the employer shall pay to the Board contributions from those
18 funds which are sufficient to cover the accruing normal costs
19 on behalf of the employee. However, universities having
20 employees who are compensated out of local auxiliary funds,
21 income funds, or service enterprise funds are not required to
22 pay such contributions on behalf of those employees. The
23 local auxiliary funds, income funds, and service enterprise
24 funds of universities shall not be considered trust funds for
25 the purpose of this Article, but funds of alumni
26 associations, foundations, and athletic associations which
27 are affiliated with the universities included as employers
28 under this Article and other employers which do not receive
29 State appropriations are considered to be trust funds for the
30 purpose of this Article.
31 (b-1) The City of Urbana and the City of Champaign shall
32 each make employer contributions to this System for their
33 respective firefighter employees who participate in this
34 System pursuant to subsection (h) of Section 15-107. The
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1 rate of contributions to be made by those municipalities
2 shall be determined annually by the Board on the basis of the
3 actuarial assumptions adopted by the Board and the
4 recommendations of the actuary, and shall be expressed as a
5 percentage of salary for each such employee. The Board shall
6 certify the rate to the affected municipalities as soon as
7 may be practical. The employer contributions required under
8 this subsection shall be remitted by the municipality to the
9 System at the same time and in the same manner as employee
10 contributions.
11 (c) Through State fiscal year 1995: The total employer
12 contribution shall be apportioned among the various funds of
13 the State and other employers, whether trust, federal, or
14 other funds, in accordance with actuarial procedures approved
15 by the board. State of Illinois contributions for employers
16 receiving State appropriations for personal services shall be
17 payable from appropriations made to the employers or to the
18 System. The contributions for Class I community colleges
19 covering earnings other than those paid from trust and
20 federal funds, shall be payable solely from appropriations to
21 the Illinois Community College Board or the System for
22 employer contributions.
23 (d) Beginning in State fiscal year 1996, the required
24 State contributions to the System shall be appropriated
25 directly to the System and shall be payable through vouchers
26 issued in accordance with subsection (c) of Section 15-165.
27 (e) The State Comptroller shall draw warrants payable to
28 the System upon proper certification by the System or by the
29 employer in accordance with the appropriation laws and this
30 Code.
31 (f) Normal costs under this Section means liability for
32 pensions and other benefits which accrues to the System
33 because of the credits earned for service rendered by the
34 participants during the fiscal year and expenses of
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1 administering the System, but shall not include the principal
2 of or any redemption premium or interest on any bonds issued
3 by the board or any expenses incurred or deposits required in
4 connection therewith.
5 (Source: P.A. 88-593, eff. 8-22-94; 89-602, eff. 8-2-96.)
6 (40 ILCS 5/15-157) (from Ch. 108 1/2, par. 15-157)
7 Sec. 15-157. Employee Contributions.
8 (a) Each participating employee shall make contributions
9 towards the retirement annuity of each payment of earnings
10 applicable to employment under this system on and after the
11 date of becoming a participant as follows: Prior to
12 September 1, 1949, 3 1/2% of earnings; from September 1, 1949
13 to August 31, 1955, 5%; from September 1, 1955 to August 31,
14 1969, 6%; from September 1, 1969, 6 1/2%. These
15 contributions are to be considered as normal contributions
16 for purposes of this Article.
17 Each participant who is a police officer or firefighter
18 shall make normal contributions of 8% of each payment of
19 earnings applicable to employment as a police officer or
20 firefighter under this system on or after September 1, 1981,
21 unless he or she files with the board within 60 days after
22 the effective date of this amendatory Act of 1991 or 60 days
23 after the board receives notice that he or she is employed as
24 a police officer or firefighter, whichever is later, a
25 written notice waiving the retirement formula provided by
26 Rule 4 of Section 15-136. This waiver shall be irrevocable.
27 If a participant had met the conditions set forth in Section
28 15-132.1 prior to the effective date of this amendatory Act
29 of 1991 but failed to make the additional normal
30 contributions required by this paragraph, he or she may elect
31 to pay the additional contributions plus compound interest at
32 the effective rate. If such payment is received by the
33 board, the service shall be considered as police officer
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1 service in calculating the retirement annuity under Rule 4 of
2 Section 15-136. While performing service described in clause
3 (i) or (ii) of Rule 4 of Section 15-136, a participating
4 employee shall be deemed to be employed as a firefighter for
5 the purpose of determining the rate of employee contributions
6 under this Section.
7 (b) Starting September 1, 1969, each participating
8 employee shall make additional contributions of 1/2 of 1% of
9 earnings to finance a portion of the cost of the annual
10 increases in retirement annuity provided under Section
11 15-136.
12 (c) Each participating employee shall make additional
13 contributions of 1% of earnings applicable under this system
14 on and after August 1, 1959. The contribution made under
15 this subsection shall be used to finance survivors insurance
16 benefits, unless the participant has made an election under
17 Section 15-154(a-1), in which case the contribution made
18 under this subsection shall be used to finance the benefits
19 obtained under that election. Contributions in excess of $80
20 during any fiscal year beginning before August 31, 1969 and
21 in excess of $120 during any fiscal year thereafter until
22 September 1, 1971 shall be considered as additional
23 contributions for purposes of this Article.
24 (d) If the board by board rule so permits and subject to
25 such conditions and limitations as may be specified in its
26 rules, a participant may make other additional contributions
27 of such percentage of earnings or amounts as the participant
28 shall elect in a written notice thereof received by the
29 board.
30 (e) That fraction of a participant's total accumulated
31 normal contributions, the numerator of which is equal to the
32 number of years of service in excess of that which is
33 required to qualify for the maximum retirement annuity, and
34 the denominator of which is equal to the total service of the
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1 participant, shall be considered as accumulated additional
2 contributions. The determination of the applicable maximum
3 annuity and the adjustment in contributions required by this
4 provision shall be made as of the date of the participant's
5 retirement.
6 (f) Notwithstanding the foregoing, a participating
7 employee shall not be required to make contributions under
8 this Section after the date upon which continuance of such
9 contributions would otherwise cause his or her retirement
10 annuity to exceed the maximum retirement annuity as specified
11 in clause (1) of subsection (c) of Section 15-136.
12 (g) A participating employee may make contributions for
13 the purchase of service credit under this Article.
14 (Source: P.A. 90-32, eff. 6-27-97; 90-65, eff. 7-7-97;
15 90-448, eff. 8-16-97; 90-511, eff. 8-22-97; revised
16 11-14-97.)
17 (40 ILCS 5/15-158.2)
18 Sec. 15-158.2. Optional retirement program for
19 educational employees.
20 (a) Purpose. The General Assembly finds that it is
21 important for colleges and universities to be able to attract
22 and retain the most qualified employees and that in order to
23 attract and retain these employees, colleges and universities
24 should have the flexibility to provide an alternative
25 retirement program for eligible employees who elect not to
26 participate in the other retirement programs provided under
27 this Article.
28 (b) Definitions. For the purposes of this Section,
29 "eligible employee" means an employee (other than an employee
30 performing service described in clause (i) or (ii) of Rule 4
31 of Section 15-136) who is eligible to participate in the
32 State Universities Retirement System and who does not have
33 sufficient age and service to qualify for a retirement
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1 annuity under Section 15-135. A "currently eligible
2 employee" is an employee who becomes an eligible employee on
3 the effective date of the optional retirement program
4 established by the employee's employer. A "newly eligible
5 employee" is an employee who becomes an eligible employee
6 after the effective date of the optional retirement program
7 established by the employee's employer.
8 (c) Program. Each employer subject to this Article may
9 elect to establish an optional retirement program under this
10 Section for the eligible employees whom it employs. The
11 optional retirement program shall provide retirement benefits
12 for participating employees through the purchase of annuity
13 contracts, either fixed or variable or a combination thereof,
14 through the purchase of mutual funds, or through both and
15 shall also provide for disability benefits.
16 The State Universities Retirement System shall be the
17 plan sponsor for the program. Consistent with its fiduciary
18 duty to the participants and beneficiaries of the program,
19 the Board of Trustees of the System may delegate aspects of
20 program administration as it sees fit to companies authorized
21 to do business in this State, to the employers, or to a
22 combination of both.
23 The plan must be qualified under the Internal Revenue
24 Code of 1986.
25 (d) Proposals. The System, in consultation with the
26 employers, shall solicit proposals to participate in the
27 program from insurance and annuity companies and mutual fund
28 companies authorized to do business in this State. In
29 reviewing the proposals received and approving and
30 contracting with no fewer than 2 and no more than 7
31 companies, at least 2 of which must be insurance and annuity
32 companies, the Board of Trustees of the System shall
33 consider, among other things, the following criteria:
34 (1) the nature and extent of the benefits that
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1 would be provided to the participants;
2 (2) the reasonableness of the benefits in relation
3 to the premium charged;
4 (3) the suitability of the benefits to the needs
5 and interests of the participating employees and the
6 employer;
7 (4) the ability of the company to provide benefits
8 under the contract and the financial stability of the
9 company; and
10 (5) the efficacy of the contract in the recruitment
11 and retention of employees.
12 An employer that elects to offer an optional retirement
13 program under subsection (c) may only select for
14 participation in the program 2 or more of the companies
15 approved by the Board of Trustees of the System. The System,
16 in consultation with the employers, shall periodically review
17 each approved company; a company may continue to participate
18 in the program only so long as it continues to be an approved
19 company under contract with the Board.
20 (e) System Conflict of Interest. In order to preclude
21 any conflict of interest by the System, only insurance and
22 annuity companies and mutual fund companies that are
23 authorized to do business in this State may be approved, in
24 accordance with the procedures of subsection (d), to
25 participate in this program and offer investment options for
26 program participants.
27 (f) Account Balance Transfers. Employees who are
28 participating in the program must be allowed to transfer
29 their account balances from the investment options offered by
30 one of the companies selected by the employer to the
31 investment options offered by another company so selected,
32 subject to applicable contractual provisions.
33 (g) Participation. Any eligible employee may elect to
34 participate in the optional retirement program offered by the
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1 employer under subsection (c). The election must be made in
2 writing and in the manner prescribed by the System. A
3 currently eligible employee must make this election within
4 one year after the effective date of the employer's optional
5 retirement program. A newly eligible employee must make this
6 election within 60 days after becoming an eligible employee.
7 A person may make the one-time irrevocable election
8 authorized under this Section or the election authorized
9 under Section 15-154(a-1), but may not make both elections.
10 The employer shall not remit contributions on behalf of a
11 newly eligible employee to the State Universities Retirement
12 System until the 60-day period has run unless an election by
13 the employee has been made earlier. Any eligible employee
14 interested in electing the optional retirement program
15 provided under this Section must be given a consultation with
16 the State Universities Retirement System before making that
17 election.
18 Participation in the optional retirement program shall
19 begin on the first day of the first pay period following the
20 date of election, but no earlier than January 1, 1998. The
21 employee's participation in any other retirement program
22 administered by the System under this Article shall terminate
23 on the date that participation in the optional retirement
24 program begins, and the employee shall thereby be deemed to
25 have elected to receive a refund of contributions as provided
26 in Section 15-154, except that such deemed refund shall
27 include interest at the effective rate for the respective
28 years, and except that any funds which would have been
29 received shall instead be transferred directly to the
30 optional retirement program as a tax free transfer in
31 accordance with Internal Revenue Service guidelines.
32 Notwithstanding any other provision of this Code, an
33 employee may not purchase or receive service or service
34 credit applicable to any other retirement program
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1 administered by the System under this Article for any period
2 during which the employee was a participant in the optional
3 retirement program established under this Section.
4 An employee who has elected to participate in the
5 optional retirement program under this Section must continue
6 participation while employed in an eligible position, and may
7 not participate in any other retirement program administered
8 by the System under this Article while employed by that
9 employer, unless the optional retirement program is
10 terminated in accordance with subsection (i).
11 Participation in the optional retirement program under
12 this Section shall constitute membership in the State
13 Universities Retirement System, although a participant under
14 this Section shall not be entitled to receive any benefits
15 under any other provisions of Article 15 or of Article 20.
16 An employee who receives a disability benefit or a retirement
17 benefit under this Section or an employee who receives a lump
18 sum distribution from a mutual fund company under this
19 Section and uses the lump sum to purchase an annuity shall be
20 considered an employee or an annuitant under Article 15 for
21 purposes of the State Employees Group Insurance Act of 1971.
22 Participation in the optional retirement program under this
23 Section creates a contractual relationship with respect to
24 the investment of the employee's account balance between the
25 employee and the company providing the investment options for
26 the employee's account balance. Participation does not
27 create a contractual relationship between the employee and
28 the System or between the employee and his or her employer.
29 (h) Contributions. The contribution rate for employees
30 participating in the optional retirement program under this
31 Section shall be equal to the employee contribution rate for
32 other participants in the System. This required contribution
33 may be made as an "employer pick-up" under Section 414(h) of
34 the Internal Revenue Code of 1986 or any successor Section.
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1 Any employee participating in the System or who elects to
2 participate in the optional retirement program shall continue
3 to have the employer "pick-up" the contribution. However,
4 amounts picked up after the election of the optional
5 retirement program shall be remitted to the optional
6 retirement plan. In no event shall an employee have an
7 option of receiving these amounts in cash. The program shall
8 provide for employer contributions at a rate of no more than
9 7.6% of the participating employee's salary. The optional
10 retirement program shall be funded by contributions from
11 employees participating in the program and employer
12 contributions as required by the plan. The plan shall be
13 funded in a manner consistent with the requirements of
14 Internal Revenue Code Section 412, and regulations
15 promulgated thereunder, as that Section applies to money
16 purchase plans.
17 The State of Illinois shall make contributions by
18 appropriations to the System of the employer contributions
19 required for employees who participate in the optional
20 retirement program under this Section. The amount required
21 shall be certified by the Board of Trustees of the System and
22 paid by the State in accordance with Section 15-165. The
23 System shall not be obligated to remit the required employer
24 contributions to any insurance and annuity and mutual fund
25 companies participating in the optional retirement program
26 under subsection (d) until it has received the required
27 employer contributions from the State. In the event of a
28 deficiency in the amount of State contributions, the System
29 shall implement those procedures described in subsection (c)
30 of Section 15-165 to obtain the required funding from the
31 General Revenue Fund.
32 The contributions and interest thereon, and any benefits
33 based upon them, shall be treated as provided in the funding
34 vehicles for this plan. An amount of up to 1% of each
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1 participating employee's salary shall be taken from the
2 employer contribution to the optional retirement program and
3 shall be contributed, on the employee's behalf, to a plan
4 which the System offers to provide for disability benefits.
5 (i) Termination. An optional retirement program
6 authorized under this Section may be terminated by the
7 employer, subject to the terms of any relevant contracts, and
8 the employer shall have no obligation to reestablish an
9 optional retirement program under this Section. This Section
10 does not create a right to continued participation in any
11 optional retirement program set up by an employer under this
12 Section. If an optional retirement program is terminated,
13 the participants shall have the right to participate in one
14 of the other retirement programs offered by the System and
15 receive service credit in such other retirement program for
16 any years of employment following the termination.
17 (j) Vesting. Employer contributions shall be vested
18 after five years of employment. If an employee terminates
19 employment prior to completing five years of service, the
20 employee shall be entitled to a benefit in accordance with
21 the terms of the employer's retirement plan which is based on
22 the accumulation value attributable to the employee's
23 contributions and any investment return thereon. Benefits
24 for employees who terminate with at least five years of
25 service shall be in accordance with the terms of the optional
26 retirement plan and based on the accumulation value
27 attributable to both the employer and the employee's
28 contributions and any investment return thereon. Any
29 employer contributions which are forfeited shall be held in
30 escrow by the company investing those contributions and shall
31 be used to reduce the next premium payment due from the
32 employer.
33 (Source: P.A. 89-430, eff. 12-15-95; 90-448, eff. 8-16-97.)
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1 (40 ILCS 5/15-181) (from Ch. 108 1/2, par. 15-181)
2 Sec. 15-181. Duties of employers.
3 (a) Each employer, in preparing payroll vouchers for
4 participating employees, shall indicate, in addition to other
5 information: (1) the amount of employee contributions and
6 survivors insurance contributions required under Section
7 15-157, (2) the gross earnings payable to each employee, and
8 (3) the total of all contributions required under Section
9 15-157. An additional certified copy of each payroll
10 certified by each employer shall be forwarded along with the
11 original payroll to the Director of Central Management
12 Services, State Comptroller, and other officer receiving the
13 original certified payroll for transmittal to the board.
14 (b) Each employer, in drawing warrants or checks against
15 trust or federal funds for items of salary on payroll
16 vouchers certified by employers, shall draw such warrants or
17 checks to participating employees for the amount of cash
18 salary or wages specified for the period, and shall draw a
19 warrant or check to this system for the total of the
20 contributions required under Section 15-157. The warrant or
21 check drawn to this system, together with the additional copy
22 of the payroll supplied by the employer, shall be transmitted
23 immediately to the board.
24 (c) The City of Champaign and the City of Urbana, as
25 employers of persons who participate in this System pursuant
26 to subsection (h) of Section 15-107, shall each collect and
27 transmit to the System from each payroll the employee
28 contributions required under Section 15-157, together with
29 such payroll documentation as the Board may require, at the
30 time that the payroll is paid.
31 (Source: P.A. 83-1440.)
32 Section 90. The State Mandates Act is amended by adding
33 Section 8.22 as follows:
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1 (30 ILCS 805/8.22 new)
2 Sec. 8.22. Exempt mandate. Notwithstanding Sections 6
3 and 8 of this Act, no reimbursement by the State is required
4 for the implementation of any mandate created by this
5 amendatory Act of 1998.
6 Section 99. Effective date. This Act takes effect upon
7 becoming law.